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Item Exercise 14-05 Gala Company is a manufacturer of laptop computers. Various costs and expenses associated with its operations are as follows. The company intends to classify these costs and expenses into the following categories: (a) direct materials, (b) direct labor, (c) manufacturing overhead, and (d) period costs. For each item, indicate the cost category to which it belongs. Category 1. Property taxes on the factory building. + 2. Production superintendents' salaries. : 3. Memory boards and chips used in assembling computers. 4. Depreciation on the factory equipment. . 5. Salaries for assembly-line quality control Inspectors. udy 6. 7. Sales commissions paid to sell laptop computers Electrical compe nts used in assembling computers Wages of workers assembling laptop computers. 8. Soldering materials used on factory assembly lines. 10. Salaries for the night security guards for the factory building. Click if you would like to Show Work for this question Open Show Work Exercise 15-05 Ikerd Company applies manufacturing overhead to jobs on the basis of machine hours used. Overhead costs are estimated to total $307,965 for the year, and machine usage is estimated at 125,700 hours. For the year, $331,105 of overhead costs are incurred and 130,900 hours are used. Compute the manufacturing overhead rate for the year. (Round answer to 2 decimal places, c.9. 1.25.) per machine hour dy Manufacturing overhead rate What is the amount of under or overapplied overhead at December 317 Manufacturing Overhead Prepare the adjusting entry to assign the under or overapplied overhead for the year to cost of goods sold. (Credit account titles are automatically Indented when amount is entered. Do not indent manually.) Debit Credit Account Titles and Explanation